Publication archives

Standards of Practice (Effective December 1, 2020)

Standards of Practice – Pensions (Effective December 1, 2020)

Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan.

Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (January 2020) (red-lined)

Early adoption of these revisions is permitted for TPAs that fall under new subsection 3570, as long as all the revisions are adopted at the same time for a particular pension plan.

Draft Educational Note: Compliance with IFRS 17 Applicable Guidance

Draft Educational Note: IFRS 17 Coverage Units for Life and Health Insurance Contracts

Educational Note Supplement: Updated Guidance for the 2019 Reporting of Capital and Financial Condition Testing for Life and P&C Insurers

Draft Educational Note—Financial Condition Testing

Enterprise Risk Management: The New Wave of Risks

Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2019, and Applicable to Valuations with Effective Dates Between September 30, 2019 and December 30, 2019

Standards of Practice – Insurance (Effective January 1, 2020)